Exercício de Finanças 534

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Ahmed Nawfal Copyright © 2013 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 15/e, Solutions Manual (For Instructor Use Only) 11-21 
SOLUTIONS TO EXERCISES 
 
 
EXERCISE 11-1 (15–20 minutes) 
 
(a) Straight-line method depreciation for each of Years 1 through 3 = 
$469,000 – $40,000 
= $35,750 
12 
 
(b) Sum-of-the-Years’-Digits = 
12 X 13 
= 78 
2 
 
12/78 X ($469,000 – $40,000) = $66,000 depreciation Year 1 
11/78 X ($469,000 – $40,000) = $60,500 depreciation Year 2 
10/78 X ($469,000 – $40,000) = $55,000 depreciation Year 3 
 
(c) Double-Declining Balance method 
depreciation rate. 
100% 
X 2 = 16.67% 
12 
 
 
$469,000 X 16.67% = $78,182 depreciation Year 1 
($469,000 – $78,182) X 16.67% = $65,149 depreciation Year 2 
($469,000 – $78,182 – $65,149) X 16.67% = $54,289 depreciation Year 3 
 
 
EXERCISE 11-2 (20–25 minutes) 
 
(a) If there is any salvage value and the amount is unknown (as is the 
case here), the cost would have to be determined by looking at the 
data for the double-declining balance method. 
 
100% 
= 20%; 20% X 2 = 40% 
5 
 
 Cost X 40% = $20,000 
 $20,000 ÷ .40 = $50,000 Cost of asset